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or merchandise going into the Philippine Islands or merchandise going into the Philippine Islands from the United States shall be exempt from the from the United States shall be exempt from the pay so the ani imposed by the internal-revenue payment of any tax imposed by the internalof United States:

revenue laws of the United States: And provided further, That in addition to the customs taxes imposed in the Philippine Islands, there shall belevied, collected, and paid therein upon articles, goods, wares, or merchandiseimported into the Philip pine Islands from countries other than the United States the internal-revenue tax imposed by the Philippine Government on like articles manufactured and consumedin the Philippine Islands or shipped thereto for consumption therein from the United States: And provided further, That, in addition to the cus- And provided further, That in addition to the customs taxes imposed in the Philippine Islands, there toms taxes imposed in the Philippine Islands, there shall be levied, collected, and paid therein upon shall be levied, collected, and paid therein upon articles, goods, wares, or merchandise, imported into articles, goods, wares, or merchandiseimported into the Philippine Islands from countries other than the Philippine Islands from countries other than the the United States, the internal-revenue tarimposed United States, the internal-revenue tax imposed by by the Philippine government on like articles manu- the Philippine Government on like articles manufactured and consumed in the Philippine Islands or factured and consumed in the Philippine Islands o* shipped thereto, for consumption therein, from the shipped thereto for consumption therein, from the United States:

United States: And provided further, That from and after the passage of this Act all internal revenues collected in or for account of the Philippine Islands shall accrue intact to the general government thereofand be paid into the insular treasury. And provided further, That from and after the pas- And provided further, That from and after the pas. sage of this Act all nal revenues collected in or sage of this Act all internal revenues collected in or for aceount of the Philippine Islands shall accrue for account of the Philippine Islands shall accrue intact to the general government thereof and be intact to the general government thereof and be paid into the Insular treasury, and shall only be paid into the insular treasury: And provided further, allotted and paid out therefrom in accordance with That section thirteen of "An Act to raise revenue future acts of the Philippine legislature, subject, for the Philippine Islands, and for other purposes," however, to section seven of the Act of Congres approved August fifth, nineteen hundred and nine, approval July first, nineteen hundred and two, is hereby repealed. entitled "An Act temporarily to provide for the administration of the affairs of civil government in the Philippine Islands, and for other purposes:" And provided further, That, until action by the Philippine legislature, approved by Congress, internal revenues paid into the Insular treasury, as herein before provided, shall be allotted and paid out by the Philippine Commission.

ACT OF 1922.

SEC. 302. That articles, goods, wares, or merchandise going into Porto Rico from the United States shall be exempted from the payment of any taximposed by the internal-revenue laws of the United States.

ACT OF 1909.

ACT OF 1913.

[No corresponding provision.]

SEC. IV. * * D. That articles, goods, wares, or merchandise going into Porto Rico from the United States shall be exempted from the pay. ment of any tax imposed by the internal-revenue laws of the United States.

ACT OF 1922.

BEC. 803. That whenever any country, dependency, colony, province, or other political subdivision of government, person, partnership, association, cartel, or corporation shall pay or bestow, directly or indirectly, any bounty or grant upon the manufacture or production or export of any article or merchandise manufactured or produced in such country, dependency, colony, province, or other political subdivision of government, and such article or merchandise is dutiable under the provisions of this Act, then upon the importation of any such article or merchandiseinto the United States, whether the same shall beimported directly from the country of production or otherwise, and whether such article or merchandise is imported in the same condition as when exported from the country of production or has been changed in condition by remanufacture or otherwise, there shall be levied and paid, in all such cases, in addition to the duties otherwise imposed by this Act, an additional duty equal to the net amount of such bounty or grant, however the same be paid or bestowed. The net amount of all such bounties or grants shall be from time to time ascertained, determined, and declared by the Secretary of the Treasury, who shall make all needful regulations for the identification of such articles and merchandise and for the assessment and collection of such additional duties.

ACT OF 1909.

ACT OF 1913.

SEC. 6. That whenever any country, dependency, colony, province or other political subdivision of government shall pay or bestow, directly or indirectly, any bounty or grant upon the exportation of any article or merchandise from such country, dependency, colony, province or other politicalsubdivision of government, and such article or merchandise is dutiable under the provisions of this Act, then upon the importation of any such article or merchandise into the United States, whether the same shall be imported directly from the country of production or otherwise, and whether such article or merchandise is imported in the same condition as when exported from the country of pro

SEC. IV. * * * E. That whenever any country, dependency, colony, province, or other political subdivision of government shall pay or bestow, directly or indirectly, any bounty or grant upon the exportation of any article or merchandise from such country, dependency, colony, province, or other political subdivision of government, and such article or merchandise is dutiable under the provi. sions of this Act, then upon the importation of any such article or merchandise into the United States, whether the same shall be imported directly from the country of production or otherwise, and whether such article or merchandise is imported in the same condition as when exported from the country of duction or has been changed in condition by remanufacture or otherwise, there shall be levied and paid, in all such cases, in addition to the duties otherwise imposed by this Act, an additional duty equal to the net amount of such bounty or grant, however the same be paid or bestowed. The net amount of all such bounties or grants shall be from time to time ascertained, determined, and declared by the Secretary of the Treasury, who shall make all needful regulations for the identification of such articles and merchandise and for the assessment and collection of such additional duties.

production or has been changed in condition by remanufacture or otherwise, there shall be levied and paid, in all such cases, in addition to the duties otherwise imposed by this Act, an additional duty equal to the net amount of such bounty or grant, however the same be paid or bestowed. The net amount of all such bounties or grants shall be from time to time ascertained,

determined, and declared by the Secretary of the Treasury, who shall make all needful regulations for the identification of such articles and merchandise and for the assessment and collection of such additional duties.

ACT OF 1922.

Sec. 304. (a) That every article imported into the United States, which is capable of being marked, stamped, branded, or labeled, without injury, at the time of its manufacture or production, shall be marked, 'stamped, branded, or labeled, in legible English words, in a conspicuous place that shall not be covered or obscured by any subsequent attachments or arrangements, so as to indicate the country of origin. Said marking, stamping, branding, or labeling shall be as nearly indelible and permanent as the nature of the article will permit. Any such article held in customs custody shall not be delivered until so marked, stamped, branded, or labeled, and until every such article of the importation which shall have been released from customs custody not so marked, stamped, branded, or labeled, shall be marked, stamped, branded, or labeled, in accordance with such rules and regulations as the Secretary of the Treasury may prescribe. Unless the article is exported under customs supervision, there shall be levied, collected, and paid upon every such article which at the time of importation is not so marked, stamped, branded, or labeled, in addition to the regular duty imposed by law on such article, a duty of 10 per centum of the appraised value thereof, or if such article is free of duty there shall be levied, collected, and paid upon such article a duty of 10 per centum of the appraised value thereof.

Every package containing any imported article, or articles, shall be marked, stamped, branded, or labeled, in legible English words, so as to indicate clearly the country of origin. Any such package held in customs custody shall not be delivered unless so marked, stamped, branded, or labeled, and until every package of the importation which shall have been released from customs custody not so marked, stamped, branded, or labeled shall be marked, stamped, branded, or labeled, in accordance with such rules and regulations as the Secretary of the Treasury may prescribe.

The Secretary of the Treasury shall prescribe the necessary rules and regulations to carry out the fore. going provisions.

ACT OF 1909.

ACT OF 1913.

* * *

SEC. 7. That all articles of foreign manufacture or SEC. IV.

F. Subsection 1. That all production, which are capable of being marked, articles of foreign manufacture or production, stamped, branded, or labeled, without injury, which are capable of being marked, stamped, shall be marked, stamped, branded, or labeled in branded, or labeled, without injury, shall be legible English words, in a conspicuous place that marked, stamped, branded, or labeled in legible shall not be covered or obscured by any subsequent English words, in a conspicuous place that shall attachments or arrangements, so as to indicate the not be covered or obscured by any subsequent country of origin. Said marking, stamping, brand- attachments or arrangements, so as toindicate the ing, or labeling shall be as nearly indelible and country of originSaid marking, stamping, brandpermanent as the nature of the article will permit. ing, or labeling shall be as nearly indelible and per

manent as the nature of the article will permit. All packages containing imported articles shall All packages containing imported articles shall be marked, stamped, branded, or labeled so as to be marked, stamped, branded, or labeled so as to indicate legibly and plainly, in English words, the indicate legibly and plainly, in English words, the country of origin and the quantity of their con- country of origin and the quantity of their contents, and until marked in accordance with the tents, and until marked in accordance with the directions prescribed in this section no articles or directions prescribed in this section no articles or packages shall be delivered to the importer.

packages shall be delivered to the importer. Should any article or package of imported mer. Should any article or package of imported mer; chandise be marked, stamped, branded, or labeled chandise be marked, stamped, branded, or labeled so as not accurately to indicate the quantity, so as not accurately to indicate the quantity,num. number or measurement actually contained in ber, or measurement actually contained in such such article or package, no delivery of the same article or package, no delivery of the same shall be shall be made to the importer until the mark, made to the importer until the mark, stamp; stamp, brand, or label, as the case may be, shall be brand, or label, as the case may be, shall be changed changed so as to conform to the facts of the case. so as to conform to the facts of the case.

The Secretary of the Treasury shall prescribe the The Secretary of the Treasury shall prescribe the necessary rules and regulations to carry out the necessary rules and regulations to carry out the foregoing provision.

foregoing provision. (b) If any person shall fraudulently violate any of the provisions of this Act relating to the marking, stamping, branding, or labeling of any imported articles or packages or shall fraudulently deface, destroy, remove, alter, or obliterate any such marks, stamps, brands, or labels with intent to conceal the information given by or contained in such marks, stamps, brands, or labels, he shall upon conviction be fined in any sum noť exceeding $5,000, or be imprisoned for any time not exceeding one year, or both.

SEC. 8. If any person shall fraudulently violate SEC. IV. * * * F. Subsection 2. If any perany of the provisions of this Act relating to the son shall fraudulently violate any of the provisions marking, stamping, branding or labeling of any of this Act relating to the marking, stamping, *imported articles or packages; or shall fraudulently branding, or labeling of any imported articles or deface, destroy, remove, alter, or obliterate any such packages; or shall fraudulently deface, destroy, marks, stamps, brands, or labels with intent to remove, alter, or obliterate any such marks, stamps, conceal the information given by or contained in brands, or labels with intent to conceal the informasuch marks, stamps, brands, or labels, he shall upon conviction be fined'in any sum not exceeding five

tion given by or contained in such marks, stamps;

brands, or labels, he shall upon conviction be fined thousand dollars, or be imprisoned for any time not in any sum not exceeding $5,000, or be imprisoned exceeding one year, or both.

for any time not exceeding one year, or both.

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ACT OF 1922.

SEC. 305. (a) That all persons are prohibited from importing into the United States from any foreign country any obscene book, pamphlet, paper, writing, advertisement, circular, print, picture, drawing, or other representation, figure, or image on or of paper or other material, or any cast, instrument, or other article of an immoral nature, or any drug or medicine, or any article whatever for the prevention of conception or for causing unlawful abortion, or any lottery ticket, or any printed paper that may be used as a lottery ticket, or any advertisement of any lottery. No such articles, whether imported separately or contained in packages with other goods entitled to entry, shall be admitted to entry; and all such articles shall be proceeded against, seized, and forfeited by due course of law. All such prohibited articles and the package in which they are contained shall be detained by the officer of customs, and proceedings taken against the same as hereinafter prescribed, unless it appears to the satisfaction of the collector that the obscene articles contained in the package were inclosed therein without the knowledge or consent of the importer, owner, agent, or consignee: Provided, That the drugs herein before mentioned, when imported in bulk and not put up for any of the purposes herein before specified, are excepted from the operation of this subsection. ACT OF 1909.

ACT OF 1913,

*

*

SEC. 9. That all persons are prohibited from im- SEC. IV. *

G. Subsection 1. That all porting into the United States from any foreign persons are prohibited from importing into the country any obscene book, pamphlet, paper, writ- United States from any foreign country any obscene ing, advertisement, circular, print, picture, drawing, book, pamphlet, paper, writing, advertisement, or other representation, figure, or image on or of circular, print, picture, drawing, or other representapaper or other material, or any cast, instrument, tion, figure, or image on or of paper or other or other article of an immoral nature, or any drug material, or any cast, instrument, or other article or medicine, or any article whatever for the pre- of an immoral nature, or any drug or medicine, or vention of conception or for causing unlawful any article whatever for the prevention of concepabortion, or any lottery ticket or any advertisement tion or for causing unlawful abortion, or any lottery of any lottery. Nosuch articles, whether imported ticket, or any advertisement of any lottery. No separately or contained in packages with other such articles, whether imported separately or congoods entitled to entry, shall be admitted to entry; tained in packages with other goods entitled to and all such articles shall be proceeded against, entry, shall be admitted to entry; and all such seized, and forfeited by due course of law. All such articles shall be proceeded against, seized, and forprohibited articles and the package in which they feited by due course of law. All such prohibited are contained in the course of importation shall be articles and the package in which they are contained detained by the officer of customs, and proceedings in the course of importation shall be detained by taken against the same as hereinafter prescribed, the officer of customs, and proceedings taken against unless it appears to the satisfaction of the collector the same as hereinafter prescribed, unless it appears of customs that the obscene articles contained in to the satisfaction of the collector of customs that the package were inclosed therein without the the obscene articles contained in the package were knowledge or consent of the importer, owner, agent, inclosed therein without the knowledge or consent or consignee: Provided, That the drugs herein before of the importer, owner, agent, or consignee: Promentioned, when imported in bulk and not put up vided, That the drugs herein before mentioned, for any of the purposes hereinbefore specified, are when imported in bulk and not put up for any of excepted from the operation of this section.

the purposes herein before specified, are excepted

from the operation of this subsection. (b) That any officer, agent, or employee of the Government of the United States who shall knowingly aid or abet any person engaged in any violation of any of the provisions of law prohibiting importing, advertising, dealing in, exhibiting, or sending or receiving by mail obscene or indecent publications or representations, or means for preventing conception or procuring abortion, or other articles of indecent or immoral use or tendency, shall be deemed guilty of a misdemeanor, and shall for every offense be punishable by a fine of not more than $5,000, or by imprisonment at hard labor for not more than ten years, or both.

SEC. 10. That whoever, being an officer, agent, or SEC. IV. * * * G. Subsection 2. That whoever, employee of the Government of the United States, being an officer, agent, or employee of the Governshall knowingly aid or abet any person engaged in ment of the United States, shall knowingly aid or any violation of any of the provisions of law pro abet any person engaged in any violation of any of hibitingimporting, advertising, dealing in, exhibit- the provisions of law prohibiting importing, advering, or sending

or receiving by mail obscene or tising, dealing in, exhibiting, or sending or receiving indecent publications or representations, or means by mail obscene or indecent publications or reprefor preventing conception or procuring abortion, sentations, or means for preventing conception or or other articles of indecent or immoral use or tend- procuring abortion, or other articles of indecent or ency, shall be deemed guilty of a misdemeanor, and immoral use or tendency, shall be deemed guilty of shall for every offense be punishable by a fine of a misdemeanor, and shall for every offense be not more than five thousand dollars, or by imprison- punishable by a fine of not more than $5,000, or ment at hard labor for not more than ten years, or by imprisonment at hard labor for not more than both.

ten years, or both. (C) That any district judge of the United States, within the proper district, before whom complaint in writing of any violation of subdivision (a) or (b) of this section is made, founded upon probable cause and supported by oath or affirmation of the complainant, may issue, conformably to the Constitution, a warrant directed to the United States marshal or deputy marshal in the proper district or to a duly accredited customs officer, directing him to search for, seize, and take possession of any article or thing mentioned in such subdivisions, and to make due and immediate return thereof, to the end that the same may be condemned and destroyed by proceedings, which shall be conducted in the same manner as other proceedings in the case of municipal seizure, and with the same right of appeal or writ of error.

Sec. 11. That any judge of any district or circuit SEC. IV. * * * G, Subsection 3. That any circourt of the United States, within the proper cuit or district judge of the United States, within district, before whom complaint in writing of any the proper district, before whom complaint in violation of the two preceding sections is made, to writing of any violation of the two preceding secthesatisfaction of such judge, and founded on knowl- tions is made, to the satisfaction of such judge, and odge or belief, and if upon belief, setting forth the founded on knowledge or belief, and if upon belief, grounds of such belief, and supported by oath or setting forth the grounds of such belief, and supaffirmation of the complainant, may issue, conform- ported by oath or affirmation of the complainant, ably to the Constitution, a warrant directed to the may issue, conformably to the Constitution, á marshal or any deputy marshal in the proper dis- warrant directed to the marshal or any deputy trict, directing him to search for, seize, and take marshal in the proper district, directing him to possession of any such article or thing mentioned in search for, seize, and take possession of any such the two preceding sections, and to make due and immediate return thereof to the end that the same may be condemned and destroyed by proceedings, which shall be conducted in the same mannes as other proceedings in the case of municipal serizure and with the same right of appeal or writ of error.

article or thing mentioned in the two preceding sections, and to make due and immediate return thereof, to the end that the same may be condemned and destroyed by proceedings, which shall be conducted in the same manner as other proceedings in the case of municipal seizure, and with the same right of appeal or writ of error.

ACT OF 1922. SEC. 306. (a) That the importation of peat cattle and the hides of neat cattle from any foreign country into the United States is prohibited under such rules of inspection as the Secretary of Agriculture may determine. ACT OF 1909.

ACT OF 1913. SEC. 12. That the importation of neat cattle and SEC. IV. * * * H. Subsection 1. That theimthe hides of neat cattle from any foreign country into portation of neat cattle and the hides of neat cattle the United States is prohibited:

from any foreign country into the United States is

prohibited: (b) If the Secretary of Agriculture shall determine that such importation will not tend to the introduction or spread of contagious or infectious diseases among the cattle of the United States, he shall officially notify the Secretary of the Treasury and give public notice that the operation of subdivision (a) of this section shall be suspended as to any foreign country or countries, or any parts of such country or countries. Provided, That the operation of this section shall be Provided, That the operation of this section shall be suspended as to any foreign country or countries, or suspended as to any foreign country or countries, or any parts of such country or countries, whenever the any parts of such country or countries, whenever the Secretary of the Treasury shall officially determine, Secretary of the Treasury shan officially determine, and give public notice thereof, that such importa- and give public notice thereof, that such importa tion will not tend to the introduction or spread of tion will not tend to the introduction or spread of contagious or infectious diseases among the cattle of contagious or infectious diseases among the cattle of the United States; and the Secretary of the Treas- the United States; and the Secretary of the Treas ury is hereby authorized and empowered, and it ury is hereby authorized and empowered, and it shåll he his duty, to make all necessary orders and shall be his duty, to make all necessary orders and regulations to carry this section into effect, or to sus- regulations to carry this section into effect, or to suspend the same as herein provided, and to send copies pend the same as herein provided, and to send copies thereof to the proper officers in the United States thereof to the proper officers in the United States and to such officers or agents of the United States in and to such officers or agents of the United States in oreign countries as he shall judge necessary.

foreign countries as he shall judge necessary. (C) That any person convicted of a willful violation of any of the provisions of the preceding subsection shall be fined not exceeding $500, or imprisoned not exceeding one year, or both, in the discretion of the court.

SEC. 13. That any person convicted of a willful SEC. IV. * * * H. Subsection 2. That any violation of any of the provisions of the preceding person convicted of a willful violation of any of the section shall be fined not exceeding five hundred provisions of the preceding subsection shall be fined dollars, or imprisoned not exceeding one year, or not exceeding $500, or imprisoned not exceeding one both, in the discretion of the court.

year, or both, in the discretion of the court.

ACT OF 1922. SEC. 307. That all goods, wares, articles, and merchandise manufactured wholly or in part in any foreign country by convict labor shall not be entitled to entry at any of the ports of the United States, and the importation thereof is hereby prohibited, and the Secretary of the Treasury is authorized and directed to prescribe such regulations as may be necessary for the enforcement of this provision.

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ACT OF 1909.

ACT OF 1913.

*

SEC. 14. That all goods, wares, articles, and SEC. IV. *

1. That all goods, wares, merchandise manufactured wholly or in part in articles, and merchandise manufactured wholly any foreign country by convict labor shall not be

or in part in any foreign country by convict labor entitled to entry at any of the ports of the United shall not be entitled to entry at any of the ports States, and the importation thereof is hereby of the United States, and the importation thereof prohibited, and the Secretary of the Treasury is is hereby prohibited, and the Secretary of the authorized and directed to prescribe such regula- Treasury is authorized and directed to prescribe tions as may be necessary for the enforcement such regulations as may be necessary for the enforceof this provision.

ment of this provision.

ACT OF 1922. SEC. 308. That the following articles, when not imported for sale or for sale on approval, may be admitted into the United States under such rules and regulations as the Secretary of the Treasury may prescribe, without the payment of duty under bond for their exportation within six months from the date of impor. tation:

(1) Machinery or other articles to be altered or repaired;

(2) Models of women's wearing apparel imported by manufacturers for use solely as models in their own establishments, and not for sale;

(3) Molder's patterns for use in the manufacture of castings; (4) Samples solely for use in taking orders for merchandise;'

(5) Articles intended solely for experimental purposes, and upon satisfactory proof to the Secretary that any such article has been destroyed because of its use for experimental purposes such bond may be canceled without the payment of duty;

(6) Automobiles, motor cycles, bicycles, airplanes, airships, balloons, motor boats, racing shells and similar vehicles and craft, teams and saddle horses , all of which are brought temporarily into the United States by nonresidents for touring purposes, or for the purposes of taking part in races or other specific contests;

(7) Locomotives, cars and coaches, and repair equipment belonging to railroads brought temporarily into the United States for the purpose of clearing obstructions,

fighting fires, or making emergency repairs on lines the property of railroads within the United States; and

(8) Containers for compressed gases which comply with the laws and regulations for the transportation of such containers in the United States.

ACT OF 1909.

ACT OF 1913.

SEC. 18. That machinery for repair may be im- SEC. IV. * * * J. Subsection 4. That maported into the United States without payment of chinery or other articles to be altered or repaired, duty, under bond, to be given in double the ap- molders' patterns for use in the manufacture ofcastpraised value thereof, to be withdrawn and ex- ings intended to be and actually exported within ported after said machinery shall have been re six months from the date ofimportation thereof, paired; and the Secretary of the Treasury is author- models of women's wearing apparel imported by ized and directed to prescribe such rules and regu- manufacturers for use as modelsin their own estab. llations as may be necessary to protect the revenue lishments, and not forsale, samples solely for use in against fraud and secure the identity and character taking orders for merchandise, articles intended of all such importations when again withdrawn and solely for experimental purposes, and automobiles, exported, restricting and limiting the export and motor cycles, bicycles, aeroplanes, airships, balwithdrawal to the same port of entry where im- loons, motor boats, racing shells, teams, and saddle ported, and also limiting all bonds to a period of horses, and similar vehicles and craft brought temtime of not more than six months from the date of porarily into the United States by nonresidents for the importation.

touring purposes or for the purpose of taking part in races or other specific contests, may be admitted without the payment of duty under bond for their exportation within six months from the date of importation and under such regulations and subject to such conditions as the Secretary of the Treasury may prescribe: Provided, That no article shall be entitled to entry under this section that is intended

for sale or which is imported for sale on approval.

ACT OF 1922. SEC. 309. That the privilege of purchasing supplies from public warehouses, free of duty, and from bonded manufacturing warehouses, free of duty or of internal-revenue tax, as the case may be, shall be extended, under such regulations as the Secretary of the Treasury shall prescribe, to the vessels of war of any nation in ports of the United States which may reciprocate such privileges toward the vessels of war of the United States in its ports.

ACT OF 1909.

ACT OF 1913.

SEC. 21. That section twenty-nine hundred and eighty-two of the Revised Statutes of the United States be, and the same hereby is, amended to read as follows:

“SEC. 2982. The privilege of purchasing supplies from public warehouses, free of duty, and from bonded manufacturing warehouses, free of duty or of internal-revenue tax, as the case may be, shall be extended, under such regulations as the Secretary of the Treasury shall prescribe, to the vessels of war of any nation in ports of the United States which may reciprocate such privileges toward the vessels of war of the United States in its ports."

SEC. IV. * * * K. The privilege of purchasing supplies from public warehouses, free of duty, and from bonded manufacturing warehouses, free of duty or of internal-revenue tax, as the case may be, shall be extended, under such regulations as the Secretary of the Treasury shall prescribe, to the vessels of war of any nation in ports of the United States which may reciprocate such privileges toward the vessels of war of the United States in its ports.

ACT OF 1922.

SEC. 310. That whenever any vessel laden with merchandise, in whole or in part subject to duty, has been sunk in any river, harbor, bay, or waters subject to the jurisdiction of the United States, and within its limits, for the period of two years and is abandoned by the owner thereof, any person who may raise such vessel shall be permitted to bring any merchandise recovered therefrom into the port nearest to the place where such vessel was so raised free from the payment of any duty thereupon, but under such regulations as the Secretary of the Treasury may prescribe.

ACT OF 1909.

ACT OF 1913.

SEC. 22. That whenever any vessel laden with merchandise, in whole or in part subject to duty, has been sunk in any river, harbor, bay, or waters subject to the jurisdiction of the United States, and within its limits, for the period of two years, and is abandoned by the owner thereof, any person who may raise such vessel shall be permitted to bring any merchandise recovered therefrom into the port nearest to the place where such vessel was so raised free from the payment ofany duty thereupon, but under such regulations as the Secretary of the Treasury may prescribe.

SEC. IV * * * L. That whenever any vessel laden with merchandise, in whole or in part subject to duty, has been sunk in any river, harbor, bay, or waters subject to the jurisdiction of the United States, and within its limits, for the period of two years, and is abandoned by the owner thereof, any person who may raise such vessel shall be permitted to bring any merchandise recovered therefrom into the port nearest to the place where such vessel was so raised free from the payment of any duty thereupon, but under such regulations as the Secretary of the Treasury may prescribe.

ACT OF 1922.

SEC. 311. That all articles manuf ctured in whole or in part ofimported materials, or of materials subject to internal-revenue tax, and intended for exportation without being charged with duty, and without having an internal-revenue stamp affixed thereto, shall, under such regulations as the Secretary of the Treasury may prescribe, in order to be so manufactured and exported, be made and manufactured in bonded warehouses similar to those known and designated in Treasury Regulations as bonded warehouses, class six: Provided, That the manufacturer of such articles shall first give satisfactory bonds for the faithful observance of all the provisions oflaw and of such regulations as shall be prescribed by the Secretary of the Treasury: Provided further, That the manufacture of distilled spirits from grain, starch, molasses, or sugar, including all dilutions or mixtures of them or either of them, shall not be permitted in such manufacturing Warehouses.

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